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IN THE MATTER OF OWENS

No. 406P01.

556 S.E.2d 575 (2001)

354 N.C. 361

In the Matter of the Appeal of Charles D. OWENS and John F. Padgett d/b/a Forest City Associates from the decision of the Rutherford County Board of Equalization and Review concerning property taxation for 1994.

Supreme Court of North Carolina.

November 8, 2001.

Attorney(s) appearing for the Case

J. Thomas Davis, Forest City, for Charles Owens & John Padgett.

Shelley T. Eason, Raleigh, Walter H. Dalton, Rutherford County Attorney, for Rutherford County.

Prior report: 144 N.C. App. 349, 547 S.E.2d 827.

ORDER

Upon consideration of the notice of appeal from the North Carolina Court of Appeals, filed by Petitioners in this matter pursuant to G.S. 7A-30 (substantial constitutional question), the following order was entered and is hereby certified to the North Carolina Court of Appeals: the notice of appeal is

"Dismissed...

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